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TMI Blog2015 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Tribunal prima facie does not appear to be correct for the reason that all photographic plates and film in the flat, sensitized, unexposed, of any material fall under CTH 3701. The benefit of exemption under Notification No. 21/2002-Cum dated 01/03/2002 would still be available as serial no. 357B covers accessories of goods required for medical, surgical, dental or veterinary use, falling under Chapter 90 or any other chapter. A camera or an X-ray machine is complete even without a film. Therefore, a film or an imaging plate would come under the category of accessories to a machine. Since the coverage under 357B includes all products falling under Chapter 90 or any other chapter, goods falling under CTH 3701 would also be elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02 and accordingly confirmed the duty demand and held the impugned goods to be chargeable to basic customs duty @7.5% ad valorem classifying them under CTH 90229090. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that an identical issue had come up before this Tribunal in the case of Jindal Photo Ltd. and vide order No. A/1237/13/CSTB/C-I dated 20/02/2013, this Tribunal had held that Imaging Plate and IP Cassette are classifiable under CTH 90189099 and eligible for the benefit of Notification No. 21/2002-Cus dated 01/03/2002. In the said order it was further held that FCR Capsula X merits classification under CTH 90229090/90221490 and is not eligible for the benefit of aforesaid exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used in computed radiography. The computed radiography generally involves the use of a cassette that houses the imaging plate similar to traditional film-screen systems, whereas direct radiography captures the image directly onto a flat panel detector without the use of a cassette. In other words imaging plates is an alternative or a substitute for an X-ray film which is used commonly. As regards the classification of these goods, though the Tribunal classifies this item under heading 90189099, no reasoning has been given in the impugned order except stating that these are rightly classifiable under the said heading. This conclusion of the Tribunal prima facie does not appear to be correct for the reason that all photographic plates an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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